retained ownership 中文意思是什麼

retained ownership 解釋
保留所有權
  • retained : 保持,固定,記住
  • ownership : 名詞物主身分,所有;所有權;所有制(individual ownership 個體所有制)。
  1. Leases in which a significant portion of the risks and rewards of ownership are retained by the lessor are classified as operating leases

    凡所有權的絕大部分風險和回報由出租人保留的租賃,均列作經營租賃。
  2. The former include the policy premium caused by examining and approving systems, the policy shrink caused by irrational capital stock structure, policy underpricing of rigid ipo pricing method, etc. the non - systemic factors contain the asymmetric information between investors, issuers and investment bankers, the reputation of the underwriters, the proportion of ownership retained by initial shareholders, financial signals such as the capital structure of issuers, etc. using the chinese ipo samples, the paper tested empirically the relationship between the stock issuing method and ipo underpricing, the paper gets some significant conclusions

    在此基礎上,從理論上分析了影響我國ipo發行抑價的因素(主要包括由市場發展初期的政策性溢價,發行中發行人、承銷商和投資者之間信息不對稱,上市公司股東結構,投資銀行聲譽等) 。並且通過對由行政定價與市場化定價方式下新股抑價原因的實證分析,說明新股發行定價市場化是我國股票市場規范化、市場化和國際化的必然趨勢。
  3. For the transfer of a financial asset in which the secondary equities are retained or a credit guaranty is given for upgrading the level of credit, if the transferor only retains partial ( not nearly all of ) the risks and rewards related to the ownership of the transferred financial asset and may control the transferred financial asset, it shall recognize the relevant asset and liability according to the extent of its continuous involvement in the transferred financial asset

    (三)在採用保留次級權益或提供信用擔保等進行信用增級的金融資產轉移中,轉出方只保留了所轉移金融資產所有權上的部分(非幾乎所有)風險和報酬且能控制所轉移金融資產的,應當按照其繼續涉入所轉移金融資產的程度確認相關資產和負債。
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